Equivalent Units of Production The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production. ACCOUNT Work in ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit March 1 Bal., 8,100 units, 3/5 completed 25,920 31 Direct materials, 145,800 units 233,280 259,200 31 Direct labor 65,640 324,840 31 Factory overhead 36,924 361,764 31 Goods finished, 147,600 units 349,038 12,726 31 Bal. ? units, 3/5 completed

a. Determine the number of units in work in process inventory at March 31. fill in the blank b16466f8c064037_1 units

b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "0".

Baking Department
Equivalent Units of Production for Direct Materials and Conversion Costs
For March
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, March 1	fill in the blank cbb948fbf04c004_1	fill in the blank cbb948fbf04c004_2	fill in the blank cbb948fbf04c004_3
Started and completed in March	fill in the blank cbb948fbf04c004_4	fill in the blank cbb948fbf04c004_5	fill in the blank cbb948fbf04c004_6
Transferred to finished goods in March	fill in the blank cbb948fbf04c004_7	fill in the blank cbb948fbf04c004_8	fill in the blank cbb948fbf04c004_9
Inventory in process, March 31	fill in the blank cbb948fbf04c004_10	fill in the blank cbb948fbf04c004_11	fill in the blank cbb948fbf04c004_12
Total	fill in the blank cbb948fbf04c004_13	fill in the blank cbb948fbf04c004_14	fill in the blank cbb948fbf04c004_15